Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university

Purpose - The present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the different forms and meanings of budgeting in a specific field. Design/methodology/approach - The paper uses a single-case study...

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Main Authors: Chaturika Priyadarshani Seneviratne, Ashan Lester Martino
Format: Article
Language:English
Published: Emerald Publishing 2021-01-01
Series:AJAR (Asian Journal of Accounting Research)
Subjects:
Online Access:https://www.emerald.com/insight/content/doi/10.1108/AJAR-08-2020-0075/full/pdf?title=budgeting-as-practice-and-knowing-in-action-experimenting-with-bourdieus-theory-of-practice-an-empirical-evidence-from-a-public-university
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spelling doaj-a155e5f85dbc4eaeba751980f81f4c552021-09-17T18:28:55ZengEmerald PublishingAJAR (Asian Journal of Accounting Research)2443-41752021-01-016330932310.1108/AJAR-08-2020-0075660776Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public universityChaturika Priyadarshani Seneviratne0Ashan Lester Martino1Department of Accounting, Faculty of Management Studies and Commerce, University of Sri Jayewardenepura, Nugegoda, Sri LankaDepartment of Accounting, Holmes Institute, Melbourne, AustraliaPurpose - The present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the different forms and meanings of budgeting in a specific field. Design/methodology/approach - The paper uses a single-case study method based on a Sri Lankan public university. Data are collected using interviews, documentary evidence and observations. Findings - The empirical evidence suggested that internal agents are crucial, and they are the producers of budgetary practice as they possess practical knowledge and power relations in the field where they operate. The case data demonstrate that organisational agents do have real essence as active and acting to produce effects in budgeting practices, and the significance of exploring the singularity of multiple agents in terms of their viewpoints, trajectories, dispositions and power relations, who may form, sustain or interrupt budgetary practices in a given setting. Research limitations/implications - As the research is directed towards the selection of in-depth enquiry of specific setting infused with culture, values, perception and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research. Practical implications - As budgetary practices are product of human interaction, it is important to note that practitioners should be concerned with what agents do in actual practice and their inactions, influences and power relations in budgeting practices, which might not align with the structural forces enlisted in the budgeting. It would be of interest for future empirical research to explore the interplay between the diverse interests of organisational agents and agents beyond the individual organisations. Originality/value - This study contributes to the literature on management control practices by documenting the importance of understanding the “practice” through relational thinking of all three concepts is emphasised, such interrelated theoretical insights are seldom used to understand accounting practices. This research emphasises the importance of bringing out the microprocessual facets of management control to open up its non-conscious, non-strategic and non-rationalist forms.https://www.emerald.com/insight/content/doi/10.1108/AJAR-08-2020-0075/full/pdf?title=budgeting-as-practice-and-knowing-in-action-experimenting-with-bourdieus-theory-of-practice-an-empirical-evidence-from-a-public-universitybudgeting practicecapitalhabitusagentspractical knowledgepower relations
collection DOAJ
language English
format Article
sources DOAJ
author Chaturika Priyadarshani Seneviratne
Ashan Lester Martino
spellingShingle Chaturika Priyadarshani Seneviratne
Ashan Lester Martino
Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university
AJAR (Asian Journal of Accounting Research)
budgeting practice
capital
habitus
agents
practical knowledge
power relations
author_facet Chaturika Priyadarshani Seneviratne
Ashan Lester Martino
author_sort Chaturika Priyadarshani Seneviratne
title Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university
title_short Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university
title_full Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university
title_fullStr Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university
title_full_unstemmed Budgeting as practice and knowing in action: experimenting with Bourdieu's theory of practice: an empirical evidence from a public university
title_sort budgeting as practice and knowing in action: experimenting with bourdieu's theory of practice: an empirical evidence from a public university
publisher Emerald Publishing
series AJAR (Asian Journal of Accounting Research)
issn 2443-4175
publishDate 2021-01-01
description Purpose - The present study aims to explore how various doings, strategic actions and power relations stemming from internal agents are instrumental in (re)constituting the different forms and meanings of budgeting in a specific field. Design/methodology/approach - The paper uses a single-case study method based on a Sri Lankan public university. Data are collected using interviews, documentary evidence and observations. Findings - The empirical evidence suggested that internal agents are crucial, and they are the producers of budgetary practice as they possess practical knowledge and power relations in the field where they operate. The case data demonstrate that organisational agents do have real essence as active and acting to produce effects in budgeting practices, and the significance of exploring the singularity of multiple agents in terms of their viewpoints, trajectories, dispositions and power relations, who may form, sustain or interrupt budgetary practices in a given setting. Research limitations/implications - As the research is directed towards the selection of in-depth enquiry of specific setting infused with culture, values, perception and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research. Practical implications - As budgetary practices are product of human interaction, it is important to note that practitioners should be concerned with what agents do in actual practice and their inactions, influences and power relations in budgeting practices, which might not align with the structural forces enlisted in the budgeting. It would be of interest for future empirical research to explore the interplay between the diverse interests of organisational agents and agents beyond the individual organisations. Originality/value - This study contributes to the literature on management control practices by documenting the importance of understanding the “practice” through relational thinking of all three concepts is emphasised, such interrelated theoretical insights are seldom used to understand accounting practices. This research emphasises the importance of bringing out the microprocessual facets of management control to open up its non-conscious, non-strategic and non-rationalist forms.
topic budgeting practice
capital
habitus
agents
practical knowledge
power relations
url https://www.emerald.com/insight/content/doi/10.1108/AJAR-08-2020-0075/full/pdf?title=budgeting-as-practice-and-knowing-in-action-experimenting-with-bourdieus-theory-of-practice-an-empirical-evidence-from-a-public-university
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AT ashanlestermartino budgetingaspracticeandknowinginactionexperimentingwithbourdieustheoryofpracticeanempiricalevidencefromapublicuniversity
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